Graham Corporation's Budget Calls for the Following Production

Graham Corporation's budget calls for the following production:
Quarter 1 = 22,500 units
Quarter 2 = 19,000 units
Quarter 3 = 17,000 units
Quarter 4 = 24,000 units
Each unit of product requires three pounds of direct material.The company's policy is to begin each quarter with 30% of that quarter's direct materials requirements.
What would be the budgeted direct materials purchases in the second quarter?

A) 53,850 pounds.
B) 55,200 pounds.
C) 57,000 pounds.
D) 58,800 pounds.
E) 72,300 pounds.